“Guidance that is not an integral part of [IFRS] does not contain requirements for financial statements.” This sentence from IAS 8 refers to non-authoritative guidance and leaves a reader wondering — should it be followed?

Research shows that when arrests, lies or extramarital affairs of CEOs and other top executives are disclosed, their companies will lose significant amounts of money in the short- and long-term.

Rail beds are sinking. Fires are smoking out tourist destinations. The water crisis is officially a top-10 global threat. Need we go on? Climate change is real and professional accountants are grappling with the business implications.

Climate change is no longer something we can debate. It’s here and it’s very real. As accountants and business professionals, we have the opportunity to implement changes that can have a direct effect on sustainability. As people of this planet, we owe it to ourselves to pay attention.

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